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Digital mayhem

22 October 2013 / Robin Williamson
Issue: 4425 / Categories: Comment & Analysis , Admin , Online , VAT

The groundbreaking judgment that meant three taxpayers did not have to follow the requirement to file VAT returns online


  • Taxpayers were unable to file VAT returns online.
  • HMRC’s secret concession.
  • Legislation must not impose an excessive burden on taxpayers.
  • Compliance with human rights and EU law.

Three taxpayers have won their appeal against HMRC’s requirement that they file their VAT returns online. In a groundbreaking judgment in LH Bishop Electric Co Ltd and others (TC2910) the First-tier Tribunal held that HMRC acted illegally when they issued a notice requiring three taxpayers to file their VAT returns online.

The judge Barbara Mosedale found that HMRC’s decision was a breach of the appellants’ human rights and unlawful under EU law:

“I have found that because of its disproportionate application to persons who are computer illiterate because of their age or who have a disability which makes using a computer...

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